Research

Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection

Abstract This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme...

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4 months ago

An assessment of presumptive tax in Uganda

Abstract Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the syst...

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4 months ago

Income distribution in Uganda based on tax registers: what do top incomes say

Abstract: We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—...

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4 months ago

Mobile technologies and firm formalization

Abstract We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broa...

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4 months ago

Taxpayer response to greater progressivity

Abstract We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of pe...

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4 months ago

presumptive-tax-data

The firm panel is constructed from the Presumptive returns of formal firms in Uganda. It contains 23 variables and runs from FY2015/16 to FY2021/22. The number ...

Corporate Income Tax (CIT)

The firm panel is constructed from the CIT returns of formal firms in Uganda. It now contains 346 variables (329 previously) and runs from FY2013/14 to FY2021/2...